Tax Agent Services Amendment Regulations 2010 (No. 2)1

Select Legislative Instrument 2010 No. 334

I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Tax Agent Services Act 2009.

Dated 8 December 2010

QUENTIN BRYCE

Governor-General

By Her Excellency’s Command

BILL SHORTEN

Assistant Treasurer

1 Name of Regulations

  These Regulations are the Tax Agent Services Amendment Regulations 2010 (No. 2).

2 Commencement

  These Regulations commence on the day after they are registered.

3 Amendment of Tax Agent Services Regulations 2009

  Schedule 1 amends the Tax Agent Services Regulations 2009.

Schedule 1 Amendments

(regulation 3)

[1] Regulation 4C

omit

In the period

insert

 (1) In the period

[2] Regulation 4C, before note 1

insert

 (2) In the period beginning on 1 March 2010 and ending on 28 February 2013, the Board may recognise an organisation as a recognised BAS agent association if the organisation:

 (a) meets the requirements for recognition for a recognised BAS agent association other than the requirement mentioned in item 108 of Schedule 1; or

 (b) meets the requirements for recognition for a recognised BAS agent association other than the requirements mentioned in items 108 and 109 of Schedule 1.

[3] Subregulation 4D (3)

omit

agen

insert

agent

[4] Subregulation 4D (3)

after

other than

insert

either or both of

1. All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See http://www.frli.gov.au.